International Financial Accounting, 2024-2025
- Credits:
- 6 ECTS credits
- Location:
- -
- Continuous learning category:
- Business and international collaboration
- Teaching format:
- Blended teaching, Independent learning, Distance teaching
- Price:
- 120 € (VAT 0%)
Learning outcomes
The student is able to
1) apply the most important IFRS standards that guide the preparation of IFRS financial statements and evaluate their impact on the financial statements, and
2) become aware of the importance of the international operating environment in accounting, different accounting cultures and international accounting standards; especially IFRS standards.
Contact teaching 20 h Group work and presentations 42 h Independent work 100 h
This course is the English version of Kansainvälinen laskentatoimi of previous academic years. If one has completed Kansainvälinen laskentatoimi, they must not complete International Financial Accounting course.
Content
Theoretical basis of IFRS financial statements, IFRS standards, IFRS financial statements. / Theoretical basis of IFRS financial statements, IFRS standards, IFRS financial statements.
Learning materials
- William Scott Financial Accounting Theory, 5th edition or newer
- Other material announed by the teacher.
Study methods
- Contact teaching (20 h), online
- Group work and presentations (42 h)
- Independent work (100 h)
- Assesment: Active participation in seminars, Exercises in class (passed / failed), term paper, 80% attendance.
Evaluation 0-5
Prerequisites Bachelor's degree in business economics or equivalent
Teaching Language: English
This is an Advanced studies level course.
The student is able to 1) apply the most important IFRS standards that guide the preparation of IFRS financial statements and evaluate their impact on the financial statements, and 2) become aware of the importance of the international operating environment in accounting, different accounting cultures and international accounting standards; especially IFRS standards.
Individual study units cost 20 e / credit. These prices hold for the academic year 2024–2025.
The study fee is paid at registration.
By paying the study fee, the student receives a temporary right to study that entitles them to attend a particular course. The right to study is course-specific, and is required to complete the course as specified in the syllabus for the term, covering both teaching and course exams. If the course is continuously open for registration, the maximum time to complete the course is from 1 August to 31 July for that academic year.
Registration for the course opens on 7 August 2024 at 9:00 a.m. and ends on 3 November 2024 at 23:59.